Analisis Kinerja Keuangan Koperasi Kartika Berdasarkan Rasio Keuangan
DOI:
https://doi.org/10.59086/jam.v4i2.1002Keywords:
Koperasi, Kinerja Keuangan, Rasio Likuiditas, solvabilitas, RentabilitasAbstract
This study aims to analyze the financial performance of the Kartika Cooperative from 2020 to 2023 using a financial ratio approach, consisting of liquidity ratios, solvency ratios, and profitability ratios. The method used in this study is a quantitative descriptive method with secondary data obtained from the cooperative's annual financial reports. Data collection techniques using observation, documentation and interviews. Data analysis techniques using financial ratio analysis, which aims to assess the cooperative's financial performance based on indicators. The results of this study indicate that the cooperative's liquidity ratio fluctuates, indicating dynamics in the management of current assets and cash. The significant increase in 2021 reflects inefficient cash accumulation, while improvements began to occur in 2022 and 2023. In terms of solvency, the DER indicates a healthy capital structure dominated by equity, while the DAR has begun to show an increase in debt in the last two years, indicating controlled business expansion. The profitability ratio analysis shows that the ROA is in the healthy category, despite fluctuations. ROE showed a decline in 2022, but recovered in 2023, reflecting the return to productive capital management.
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